GST registration in Malda — documents, returns and the law

A practical guide for businesses in Malda and West Bengal: what GST is, the registration limit, the documents required, GST return due dates and the Acts that govern it.

1 · Concept

One tax on supply, shared by Centre and State

GST came into force on 1 July 2017 and replaced excise, service tax, VAT, entry tax and several other levies. It is a destination-based tax charged on each supply of goods or services, with credit for tax paid on inputs, so tax is borne only on the value added at each stage.

CGST + SGSTWithin one state (intra-state). Shared equally between Centre and State.

IGSTBetween states, imports and exports (inter-state). Collected by the Centre and apportioned.

Input Tax CreditGST paid on purchases used for business is set off against GST payable on sales.

RatesSince 22 September 2025, mainly 5% and 18%, with 40% for luxury and sin goods, and nil for essentials.

2 · Requirement & criteria

Who must register

Registration is required once aggregate turnover crosses the threshold in a financial year (Section 22, CGST Act). Aggregate turnover is counted on an all-India basis for the same PAN and includes taxable, exempt, export and inter-state supplies.

Type of supplier	Normal states (incl. West Bengal)	Special category states
Exclusively goods	₹40 lakh	₹20 lakh
Services, or goods and services	₹20 lakh	₹10 lakh

Special category states include Manipur, Mizoram, Nagaland and Tripura, and some others at the ₹20 lakh level for goods. The ₹40 lakh goods limit does not apply to suppliers of certain notified items such as ice cream, pan masala and tobacco.

Registration is compulsory regardless of turnover (Section 24)

Inter-state taxable supply of goods
Casual taxable persons
Persons liable to pay tax under reverse charge
E-commerce operators who must collect TCS
Persons supplying through an e-commerce operator (with exceptions)
Non-resident taxable persons
Persons required to deduct TDS under GST
Agents supplying on behalf of a registered principal
Input Service Distributors
Online information and database access services supplied from outside India

Voluntary registration

A business below the threshold may still register — useful when customers are registered businesses that want input tax credit, or when selling to government departments.

3 · Composition scheme

A simpler option for small businesses

Under Section 10, small taxpayers pay a fixed percentage of turnover and file fewer returns. In exchange they cannot claim input tax credit, cannot collect GST from customers, and cannot make inter-state outward supplies.

Category	Turnover limit	Rate
Manufacturers and traders	₹1.5 crore (₹75 lakh in special category states)	1%
Restaurants (no alcohol)	₹1.5 crore	5%
Service providers	₹50 lakh	6%

4 · Documents required

What to keep ready

Choose your type of business to see the list.

Needed for every applicant

Proof of principal place of business — electricity bill, property tax receipt or municipal khata
Rent or lease agreement, or a consent letter (NOC) from the owner, if the premises are not owned
Bank proof — cancelled cheque, first page of passbook or bank statement
Mobile number and email linked to the authorised signatory
Aadhaar of the signatory for authentication

5 · Registration process

From application to GSTIN

1Part APAN, mobile and email verified by OTP on the GST portal; a TRN is generated.
2Part BBusiness details, promoters, place of business, goods and services, bank account and documents.
3VerificationAadhaar authentication and signing with DSC or EVC; an ARN is issued.
4ScrutinyThe officer may raise a query or order physical verification of the premises.
5GSTIN issuedCertificate in Form REG-06 is downloadable from the portal.

6 · Returns

GST returns and due dates

Small taxpayers with turnover up to ₹5 crore may opt for QRMP — quarterly returns with monthly tax payment. Returns cannot be filed once three years have passed from their due date.

Return	What it reports	Who files	Due date
GSTR-1	Outward supplies (sales)	Regular taxpayers	11th of next month; QRMP: 13th after the quarter
IFF	B2B invoices for months 1 and 2 of a quarter	QRMP taxpayers (optional)	13th of next month
GSTR-3B	Summary of sales, ITC and tax paid	Regular taxpayers	20th of next month; QRMP: 22nd or 24th after the quarter (24th for West Bengal)
CMP-08	Tax payable under composition	Composition taxpayers	18th after each quarter
GSTR-4	Annual return under composition	Composition taxpayers	30 April after the year
GSTR-5	Supplies by non-resident taxable persons	Non-residents	13th of next month
GSTR-5A	Online services supplied from abroad	OIDAR suppliers	20th of next month
GSTR-6	Credit distributed to branches	Input Service Distributors	13th of next month
GSTR-7	GST deducted at source	TDS deductors (e.g. government departments)	10th of next month
GSTR-8	GST collected at source	E-commerce operators	10th of next month
GSTR-9	Annual return	Regular taxpayers (optional up to ₹2 crore turnover)	31 December after the year
GSTR-9C	Reconciliation statement	Turnover above ₹5 crore	31 December after the year
GSTR-10	Final return	On cancellation of registration	Within 3 months of cancellation

Due dates are as per the CGST Rules and are often extended by notification. Check the portal for the current period.

7 · Consequences of delay

Late fee, interest and cancellation

Late fee₹50 a day (₹20 for nil returns) for GSTR-1 and GSTR-3B, subject to caps linked to turnover.

Interest18% a year on tax paid late (Section 50); higher for ITC wrongly availed and used.

Blocked e-way billsNon-filing of returns for two periods can block e-way bill generation.

CancellationContinued non-filing can lead to suspension and cancellation of registration (Section 29).

8 · Acts & law

The legal framework of GST

Constitution (101st Amendment) Act, 2016Article 246A (power to levy GST), Article 269A (inter-state GST) and Article 279A (GST Council).Read the official text (PDF) ↗ Central GST Act, 2017Levy, supply, ITC, registration, returns, assessment, demands, appeals and penalties.Official Act & Rules — GST Council ↗ Integrated GST Act, 2017Inter-state supplies, imports, exports and place-of-supply rules.Official Act — GST Council ↗ West Bengal GST Act, 2017State GST on intra-state supplies in West Bengal, mirroring the CGST Act.State GST Acts — GST Council ↗ Union Territory GST Act, 2017GST in union territories without a legislature.Official Act — GST Council ↗ GST (Compensation to States) Act, 2017Compensation cess and compensation to states for revenue loss.Official Act — GST Council ↗ CGST Rules, 2017 & notificationsForms, procedures and due dates, plus rate notifications and CBIC circulars.CBIC — notifications & circulars ↗

Key section (CGST Act)	Subject
Section 7 & 9	Meaning of supply; levy and collection of tax
Section 10	Composition levy
Section 16 & 17	Eligibility for and blocking of input tax credit
Section 22, 24 & 25	Registration — threshold, compulsory cases, procedure
Section 29	Cancellation or suspension of registration
Section 31	Tax invoice
Section 37, 39 & 44	Outward supply statement, monthly return, annual return
Section 50	Interest on delayed payment
Section 73, 74 & 74A	Demand of tax not paid or short paid
Section 107 & 112	Appeal to Appellate Authority and to GSTAT
Section 122	Penalties for offences

GST appeals and GSTAT GST calculator Apply for registration